High Court of Gauhati4 August 2026

Nesar Ahmed v. Assistant Commissioner of State Tax

For revenue

WP(C) NO. 952 OF 2026

The ruling in brief

Where petitioner challenged a Demand-cum-Show Cause Notice under section 74 on grounds that prior dropping of GST registration cancellation barred subsequent adjudication for tax or ITC involving fraud, since cancellation proceedings and section 74 adjudication operate in distinct spheres, such challenge was misconceived and writ was not maintainable, leaving petitioner with opportunity to file a reply before adjudication

Provisions considered

Section 74, read with section 29, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Nesar Ahmed v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

Nesar Ahmed v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand